https://www.taxtmi.com/caselaws?id=106842 Repacking of duty-paid yarn was held not to amount to manufacture because the governing chapter notes specifically listed the processes treated as manufacture, and repacking was not among them; the phrase "any other process" was confined to processing of the yarn itself, not mere repacking. On that footing, the excise demand was not sustainable. The text also states that where sufficient information had already been disclosed, the extended period of limitation could not be invoked; as a result, the penalty had no independent basis and was not sustainable. en-us Tue, 03 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 18:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106842 Repacking of duty-paid yarn was held not to amount to manufacture because the governing chapter notes specifically listed the processes treated as manufacture, and repacking was not among them; the phrase "any other process" was confined to processing of the yarn itself, not mere repacking. On that footing, the excise demand was not sustainable. The text also states that where sufficient information had already been disclosed, the extended period of limitation could not be invoked; as a result, the penalty had no independent basis and was not sustainable. Case-Laws Central Excise Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106842